8.2.5 Provincial and territorial income tax

New tax filing and payment due dates

Some payment deadlines are extended. Find more information on income tax filing and payment dates during the COVID-19 pandemic.
You can apply for the Canada Emergency Response Benefit (CERB) in CRA My Account or over the phone.

Each province and territory also charges income tax in addition to the federal income tax. Their rates and tax brackets vary. The chart below shows their tax rates.

Provincial and territorial income tax
Provinces / Territories	Rates for 2019 tax year
Newfoundland and Labrador	8.7% on the first $37,591 of taxable income, + 14.5% on the next $37,590, + 15.8% on the next $59,043, + 17.3% on the next $53,689, + 18.3% on the amount over $187,913
Prince Edward Island	9.8% on the first $31,984 of taxable income, + 13.8% on the next $31,985, + 16.7% on the amount over $63,969
Nova Scotia	8.79% on the first $29,590 of taxable income, + 14.95% on the next $29,590, + 16.67% on the next $33,820, + 17.5% on the next $57,000, + 21% on the amount over $150,000
New Brunswick	9.68% on the first $42,592 of taxable income, + 14.82% on the next $42,592, + 16.52% on the next $53,307, + 17.84% on the next $19,287, + 20.3% on the amount over $157,778
Quebec	15% on the first $43,790 of taxable income, + 20% on the next $43,785, + 24% on the next $18,980, + 25.75% on the amount over $106,555
Ontario	5.05% on the first $43,906 of taxable income, + 9.15% on the next $43,907, + 11.16% on the next $62,187, + 12.16% on the next $70,000, + 13.16 % on the amount over $220,000
Manitoba	10.8% on the first $32,670 of taxable income, + 12.75% on the next $37,940, + 17.4% on the amount over $70,610
Saskatchewan	10.5% on the first $45,225 of taxable income, + 12.5% on the next $83,989, + 14.5% on the amount over $129,214
Alberta	10% on the first $131,220 of taxable income, + 12% on the next $26,244, + 13% on the next $52,488, + 14% on the next $104,976, + 15% on the amount over $314,928
British Columbia	5.06% on the first $40,707 of taxable income, + 7.7% on the next $40,709, + 10.5% on the next $12,060, + 12.29% on the next $20,030, + 14.7% on the next $40,394, + 16.8% on the amount over $153,900
Yukon	6.4% on the first $47,630 of taxable income, + 9% on the next $47,629, + 10.9% on the next $52,408, + 12.8% on the next $352,333, + 15% on the amount over $500,000
Northwest Territories	5.9% on the first $43,137 of taxable income, + 8.6% on the next $43,140, + 12.2% on the next $53,990, + 14.05% on the amount over $140,267
Nunavut	4% on the first $45,414 of taxable income, + 7% on the next $45,415, + 9% on the next $56,838, + 11.5% on the amount over $147,667

Based on your own taxable income, what would your marginal provincial or territorial tax rate be? Can you calculate your average provincial or territorial tax rate? (See the information from the previous module Tax brackets and rates.)

The tax brackets and rates can change in every provincial or territorial budget. For details on current federal rates, go to Canada Revenue Agency's information on Canadian income tax rates for individuals.

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8.2.5 Provincial and territorial income tax

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